Assignment Problem Five - 4 (CCA Calculations) The fiscal year of the Bostik Manufacturing Company, a Canadian controlled private company, ends on December 31. On January 1, 2018, the UCC balances for the various classes of assets owned by the Company are as follows: Class 1 - Building (Note 1) Class 8 - Office Furniture Class 10 - Vehicles Class 10.1 President's Car Class 13 - Leasehold Improvements Class 14.1 Class 50 Computer Hardware Class 53 - Manufacturing Equipment $342,000 66,000 225,000 25,500 26,125 Nil 48,000 126,000 Note 1 The Class 1 building was acquired new in 2016 for $400,000. t is used 100 percent for manufacturing and processing